Washington Income Tax
Washington levies no state income tax on wages, salaries, or ordinary income. Residents owe no income tax at the state level, though federal income tax, Social Security, and Medicare payroll taxes still apply. Some states without an income tax offset revenue through higher sales or property taxes, so this page links to those calculators to help you build a complete picture of Washington's overall tax environment. If you recently relocated to Washington or are comparing states, use the sales tax and property tax tools below alongside the federal income tax calculator to assess your full tax burden. This page is sourced from Washington State Department of Revenue and reflects current Washington tax law.
Washington has no state income tax. Washington state has no individual or corporate income tax. The Washington Department of Revenue confirms this directly. Instead, Washington levies a Business and Occupation (B&O) tax on the gross receipts of businesses, a retail sales tax, and a use tax. Individuals pay no state tax on wages, salaries, or investment income.
Washington has no income tax
Washington state has no individual or corporate income tax. The Washington Department of Revenue confirms this directly. Instead, Washington levies a Business and Occupation (B&O) tax on the gross receipts of businesses, a retail sales tax, and a use tax. Individuals pay no state tax on wages, salaries, or investment income. For residents, wages, salaries and investment income are not subject to state income tax in Washington.
Washington income tax: frequently asked questions
Does Washington have a state income tax?
No. Washington state has no individual or corporate income tax. The Washington Department of Revenue confirms this directly. Instead, Washington levies a Business and Occupation (B&O) tax on the gross receipts of businesses, a retail sales tax, and a use tax. Individuals pay no state tax on wages, salaries, or investment income.
Do I need to file a Washington state income tax return?
Washington does not collect a personal income tax, so there is no state income tax return to file. You still need to file a federal return with the IRS.
Does Washington state have an income tax?
No. The Washington State Department of Revenue confirms that Washington state does not have an individual or corporate income tax. Residents pay no state tax on wages, salaries, or most investment income. Washington instead relies on the retail sales tax, the Business and Occupation (B&O) tax on business gross receipts, property taxes, and various excise taxes.
What is the Washington B&O tax?
The Business and Occupation (B&O) tax is Washington's primary business tax, levied on the gross receipts of businesses rather than on net income or profit. It applies to businesses operating in Washington, not to individuals' personal wages or salaries. Rates vary by business classification, typically ranging from 0.138 percent to 1.5 percent of gross receipts.
Have Washington voters ever considered an income tax?
Yes. Washington voters rejected income tax initiatives in 2010 (Initiative 1098, which would have imposed a tax on high earners) and in 2019. Each time, voters declined to introduce an individual income tax. Washington's constitution has also been interpreted by courts to require uniform taxation, which has historically complicated income tax proposals.
What taxes do Washington residents pay instead of income tax?
Washington residents pay no state income tax, but they do pay the state retail sales tax (6.5 percent state rate, plus local additions that typically bring combined rates to 8 to 10 percent), local property taxes, and excise taxes on fuel, tobacco, alcohol, and other goods. Businesses also pay the B&O gross receipts tax.
Official sources
- Washington no income tax confirmation: Washington State Department of Revenue, as at Jun 12, 2026.
Reviewed by the CalculatorHub team, edited by James Graham, 11 June 2026. See our methodology. General information, not financial or tax advice.